Surface-Decorated Napkin Stock from Japan
Lightly surface-colored and decorated paper rolls for household napkin production, with patterns subsidiary to use. HTS 4803.00.40.00 allows surface decoration if not primary (per Ch. note excluding Ch.49).
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document decoration as <10% coverage and functional; get CBP ruling if motifs prominent
• Differentiate from printed Chapter 49 goods